2014-11-14T09:44:00-06:00 2013-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2013-01-01 341859064 WEST CREEK PRESERVATION COMMITTEE WEST 2167493720 PO BOX 347113 CLEVELAND OH 441347113 DEREK SCHAFER EXECUTIVE DIRECTOR 2167493720 2014-11-13 1 DAVID M REAPE CPA P00068117 2168317171 2013 2015-11-30 17:44:51Z WEST CREEK CONSERVANCY DEREK SCHAFER PO BOX 347113 CLEVELAND OH 441347113 1114753 0 X WWW.WESTCREEK.ORG X 2000 OH OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. SIGNIFICANT ACTIVITIES INCLUDE THE PRESERVATION, RESTORATION, AND STEWARDSHIP OF NATURAL AREAS, WILDLIFE HABITAT, OPEN SPACE, AND STREAM/WETLANDS/WATERSHEDS IN GREATER CLEVELAND. 12 12 3 400 0 0 183697 1066445 18682 14481 -1793 265 599 4796 201185 1085987 0 0 0 0 157386 154203 0 0 30244 369698 1176769 527084 1330972 -325899 -244985 592697 397424 27965 77677 564732 319747 X OUR MISSION IS TO ENRICH THE LIVES OF PEOPLE IN GREATER CLEVELAND BY CONSERVING NATURAL HABITATS, RESTORING THE ECOLOGICAL VALUE AND SUSTAINABILITY OF URBAN LANDS, AND EXPANDING NEIGHBORHOOD OPPORTUNITIES TO EXPERIENCE NATURE. 0 0 1232652 1085987 WCC ACQUIRED MULTIPLE KEY CONSERVATION PROPERTIES INCLUDING AN AREA ALONG THE HEADWATERS OF WEST CREEK, A TRAILHEAD CONNECTION FOR THE WEST CREEK GREENWAY, AS WELL AS AN IMPORTANT LINK IN THE LAKE LINK TRAIL CONNECTING THE TOWPATH TRAIL TO RIVERGATE PARK IN THE FLATS AREA OF DOWNTOWN CLEVELAND. ACQUISITION EXPENSES INCURRED WERE APPROXIMATELY $806,000. WITH RESPECT TO WATER QUALITY IMPROVEMENT AND OTHER FORMS OF HABITAT RESTORATION, DESIGN/ENGINEERING FOR THE WEST CREEK CONFLUENCE PROJECT (WHERE WEST CREEK CONVERGES WITH THE CUYAHOGA RIVER) WAS COMPLETED; IN PARTNERSHIP WITH THE CLEVELAND METROPARKS, WCC COORDINATED THE IMPLEMENTATION OF RESIDENTIAL STORM WATER RETROFITS ADJACENT TO THE WEST CREEK RESERVATION; WCC IMPLEMENTED A STREAM/WETLAND RESTORATION PROJECT NEAR THE HEADWATERS OF WEST CREEK. WCC CONTINUED TO COORDINATE THE IMPLEMENTATION OF THE HEMLOCK CREEK TRAIL CONNECTION TO THE TOWPATH TRAIL. ADDITIONALLY, WCC CONTINUED TO COMPLETE THE MILL CREEK WATERSHED ACTION PLAN, IMPROVE PUBLIC POLICIES FOR WATER QUALITY PROTECTION, AND ENGAGED OVER 200 VOLUNTEERS (MULTIPLE EVENTS) FOR CLEAN-UPS, PLANTINGS, AND OTHER WATERSHED RELATED ENHANCEMENTS. 1232652 1 1 0 0 0 0 1 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 14 0 1 3 1 0 0 0 0 0 1 1 0 0 X 12 12 1 0 0 0 0 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X DEREK SCHAFER 2167493720 PO BOX 347113 CLEVELAND OH 441347113 DOROTHY HAZEL DIRECTOR 10.00 X 0 0 0 IRVIN HAZEL DIRECTOR 2.00 X 0 0 0 BARBARA HERMES SECRETARY 10.00 X 0 0 0 BRETT IAFIGLIOLA DIRECTOR 2.00 X 0 0 0 JEFFREY W LENNARTZ CHAIRPERSON 10.00 X 0 0 0 GEORGE CANTOR DIRECTOR 2.00 X 0 0 0 IRENE TOTH DIRECTOR 2.00 X 0 0 0 SUSAN ZUROVCHAK DIRECTOR 2.00 X 0 0 0 ROBERT GARDIN DIRECTOR 2.00 X 0 0 0 TERRY GREATHOUSE DIRECTOR 2.00 X 0 0 0 ROBERT GREYTAK VICE CHAIR 2.00 X 0 0 0 ANDREW SOMICH TREASURER 2.00 X 0 0 0 DAVID M LINCHECK PAST EXECUTIVE DIRECTOR 40.00 X 56574 0 7397 DEREK SCHAFER EXECUTIVE DIRECTOR 40.00 X 59333 0 9199 115907 0 16596 0 0 0 0 0 44140 17784 860157 144364 49009 1066445 PROGRAM AND FEE INCOME 900099 14031 14031 CONFERENCE 900099 450 450 14481 265 265 33562 17784 28766 4796 4796 1085987 14481 0 5061 115907 67226 31295 17386 11773 6828 3179 1766 16617 9638 4487 2492 9906 5745 2675 1486 1627 522 1105 7500 7500 10997 1500 8997 500 10023 6022 2436 1565 13660 7923 3688 2049 1551 1396 155 7541 6870 671 LAND ACQUISITION DIRECT 806293 806293 RESTORATION WORK EXPENS 243734 243734 LAND/EASEMENT ACQUISITI 39561 39561 PROPERTY MANAGEMENT EXP 18065 17589 476 16217 11805 1888 2524 1330972 1232652 68076 30244 157606 211702 405998 117861 29100 0 29093 29100 0 38761 592697 397424 27965 77677 27965 77677 X 74235 74035 490404 245612 93 100 564732 319747 592697 397424 -244985 0 X X 0 1 X 1 0 X 1139265 1536527 534526 183697 1066445 4460460 17316 10091 2390 18682 14481 62960 1156581 1546618 536916 202379 1080926 4523420 35000 325000 303000 5925 10878 679803 0 35000 325000 303000 5925 10878 679803 3843617 10896 1121 967 630 265 13879 10896 1121 967 630 265 13879 1167477 1547739 537883 203009 1081191 4537299 0.84710 0.79690 0.00310 0.00590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X 25 278.52 1 1 0 210.00 4290 29000 100 29100 29100 PREPAID EXPENSES 2600 FUNDS HELD IN ESCROW 36161 38761 X 1114753 28766 28766 1085987 0 1085987 1359738 28766 28766 1330972 0 1330972 PART II, LINE 9: CONSERVATION LAND, EASEMENTS AND COVENANTS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE RECOGNIZED AT A VALUE OF 1 PER PERMANENT PARCEL NUMBER (PPN) IN THE CASE OF LAND, OR 1 PER EACH CONSERVATION EASEMENT OR CONVENANT. ON THE STATEMENT OF FINANCIAL POSITION, MANAGEMENT CLASSIFIES THESE ACQUISITIONS AS A "COLLECTION," AS DEFINED IN ASC TO PIC "NOT-FOR-PROFIT ENTITIES," DUE TO ITS INTENT TO HOLD THESE ASSETS IN PERPETUITY. FOR CONSERVATION PURPOSES DIRECT COSTS ASSOCIATED WITH THE ACQUISITION OF LAND, EASEMENTS OR COVENANTS ARE EXPENSED IN THE YEAR INCURRED. PART X, LINE 2: THE ORGANIZATION IS TAX-EXEMPT, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC. UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE ORGANIZATION CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS INCOME TAX EXPENSE IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2013, THE ORGANIZATION HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS RECORDED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEAR THEN ENDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 28,766. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 28,766. TAILS FOR TRAILS 3664 3664 774 BLUES FOR GREENS 39131 10034 29097 25852 3 8551 7750 801 2140 51346 17784 33562 28766 28766 4796 X 1 25000 APPRAISED VALUE X REDSTONE RUN 10 13974 FMV X RAFFLE FOR BL 1 10034 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DOROTHY HAZEL - DIRECTOR, SPOUSE TO IRVIN HAZEL - DIRECTOR. FORM 990, PART VI, SECTION A, LINE 7B ANY PERSON OR ORGANIZATION IN SYMPATHY WITH THE PURPOSE OF THE ORGANIZATION IS ELIGIBLE FOR MEMBERSHIP AND IS ENTITLED TO VOTING PRIVILEGES AS FOLLOWS: INDIVIDUAL - ONE VOTE, FAMILY - NO MORE THAN TWO ARE ELIGIBLE TO VOTE, BUSINESS AND NONPROFIT ORGANIZATION - ONE VOTE PER AUTHORIZED REPRESENTATIVE, BENEFACTOR - PRIVILEGES ACCORDING TO THREE CATEGORIES ABOVE, HONORARY - ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11 PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE FINANCE COMMITTEE, FINANCE STAFF, AND THE EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL, AFTER WHICH IT IS DISTRIBUTED TO THE BOARD PRIOR TO FILING WITH THE IRS. A BOARD OFFICER SIGNS THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE BOARD, OR EXECUTIVE MEMBERS THEREIN. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE BOARD AS A WHOLE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICALLY-ACCESSIBLE WEBSITES. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.